An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for assessment; in personal income tax, further providing for assessment; in corporate net income tax, further providing for assessments; in procedure and administration, further providing for petition for reassessment; and, in general provisions, further providing for petitions for refunds and providing for compromise or adjustment of assessments.
Pennsylvania bill revises tax assessment appeals, reassessment petitions, and refund procedures across income, sales, and corporate taxes to allow more taxpayer challenges and compromise options.